CIMA · case_study
Strategic Case Study (SCS)
SCS — the synoptic Strategic Level Case Study exam. A 3-hour human-marked written exam that brings together E3, P3, F3 into a real-world business simulation.
3 hours
Exam length
80 out of 150 scaled score (equivalent to approximately 53%)
Pass mark
Case Study Examination (human-marked, written response)
Format
Four windows per year — February, May, August, November — with pre-seen materials released around 6 weeks beforehand
Sittings
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Strategic Case Study (SCS) — overview
The Strategic Level Strategic Case Study (SCS) is the synoptic assessment that brings together the content from E3, P3, F3 into a real-world business simulation. It's a 3-hour, human-marked exam sat four times a year (Feb, May, Aug, Nov), with pre-seen material released at least 6 weeks before each sitting.
The exam itself presents an 'unseen' variant built on the pre-seen organisation. You'll be asked to construct written responses in standard business formats — emails, memos, reports, briefing notes — across four equally-weighted sections of 45 minutes each. Once a section's 45 minutes are up, you cannot return to it. Questions test your ability to analyse new information in the context of the pre-seen, apply the relevant frameworks, and communicate clearly to a specified audience.
SCS is human-marked against a detailed rubric. The pass mark is 80/150 — roughly 53% — and you must have passed all three Strategic Level objective tests (E3, P3, F3) before you can sit the case study.
Passing the Strategic level, combined with three years of relevant practical experience, earns you the CGMA (Chartered Global Management Accountant) designation and full CIMA membership (ACMA). This opens senior roles such as Financial Controller, Head of Finance, Finance Director, CFO, Internal Audit Director, and senior strategic roles across industry and consulting.
Learning outcomes
What you'll be able to do.
01
Develop business strategy
02
Evaluate business strategy and strategic options
03
Recommend financing strategies
04
Evaluate and mitigate risk
05
Recommend and evaluate internal audit and assurance
Strategic Case Study (SCS) core activities
The core activities examined in SCS and their assessment weightings.
Develop business strategy
15–25%
Develop business strategy
15–25%Evaluate business strategy and strategic options
15–25%
Evaluate business strategy and strategic options
15–25%Recommend financing strategies
15–25%
Recommend financing strategies
15–25%Evaluate and mitigate risk
15–25%
Evaluate and mitigate risk
15–25%Recommend and evaluate internal audit and assurance
15–25%
Recommend and evaluate internal audit and assurance
15–25%Subscription includes
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Strategic Case Study (SCS) exam format
Structure, sittings, marking, and what to expect on the day.
Duration
3 hours
Format
Case Study Examination (human-marked, written response)
Structure
Business simulation based on pre-seen material released several weeks before the exam (typically around 6-7 weeks). The exam itself presents an 'unseen' variant. SCS comprises THREE equally-weighted sections of 60 minutes each (3 hours total) — distinct from OCS/MCS which have four 45-minute sections. Candidates respond in formats such as board reports, briefing papers and executive summaries. SCS tests integrated application of E3, P3 and F3 knowledge at a strategic level. Marked out of 150 (scaled), pass mark 80 (approximately 53%).
Sittings
Four windows per year — February, May, August, November — with pre-seen materials released around 6 weeks beforehand
Pass mark
80 out of 150 scaled score (equivalent to approximately 53%)
How to pass Strategic Case Study (SCS)
Expert tips from Learnsignal's CIMA tutors for the SCS exam.
Think like a senior executive
SCS asks you to operate as a member of a senior leadership team. Your answers advise the board. Tone, structure, and level of abstraction all shift up.
Strategic frameworks are essential, not optional
PESTLE, Porter's Five Forces, Value Chain, Ansoff — be ready to apply any of them. The framework is the scaffolding; the case specifics fill it in.
Risk management is everywhere
P3 content runs through the entire Strategic Case Study. Every strategic recommendation should be paired with a risk assessment and proposed mitigations.
Financial strategy is a lens on every decision
Capital structure, dividend policy, M&A, financing the strategy — all appear in SCS scenarios. Have your F3 frameworks accessible.
Stakeholder analysis for every recommendation
A senior-level recommendation without stakeholder impact analysis is incomplete. Use Mendelow or a similar framework to think through affected groups.
Long-form writing under time pressure
SCS rewards structured, concise executive writing. Practise writing board-level responses under 45-minute time constraints — length alone doesn't score points.
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See CIMA pricing →Strategic Case Study (SCS) — frequently asked questions
Common questions about SCS — sittings, pre-seen, marking, preparation.
What is the Strategic Level Case Study?+
The Strategic Level Case Study is a 3-hour computer-based examination that brings together content from the three Strategic Level objective tests (E3, P3, F3) into a single, realistic business simulation. It's the synoptic (integrated) assessment at this level of the CGMA Professional Qualification.
What's the pass mark for SCS?+
The pass mark for every CIMA case study is a scaled score of 80 out of 150 — equivalent to approximately 53%. There's no requirement to pass each section individually; the score reflects overall performance across all four sections.
How does the pre-seen work?+
CIMA releases the pre-seen material at least 6 weeks before each case study exam window. It describes a fictional organisation and its industry, and you're expected to study it thoroughly before the exam. The exam itself introduces new 'unseen' information that you apply your pre-seen knowledge to.
When can I sit SCS?+
CIMA case studies have four exam windows per year — February, May, August, and November. The November/February case studies share a pre-seen; the May/August case studies share a different pre-seen. Check CIMA's exam timetable for the current year's dates.
Can I sit SCS before passing all three Strategic Level objective tests?+
No. You must have passed all three Strategic Level objective tests (E3, P3, F3) before you can sit the Strategic Level case study. CIMA calls this 'subject gating' — the case study is designed to be synoptic, so the objective-test knowledge is a prerequisite.
How is the case study marked?+
Case studies are human-marked by trained CIMA markers using detailed rubrics. Each of the four 45-minute sections has its own scoring criteria mapped to the blueprint's core activities. Expect to receive results around 6–8 weeks after the exam.
Can I appeal my result?+
Yes. CIMA has a formal review and appeals process for case study results. A review checks the marking was applied correctly — it doesn't re-mark from scratch. Details are on CIMA's website under exam results and appeals.
How should I prepare for SCS?+
Three things: (1) know the pre-seen cold — organisation, industry, financials; (2) practise writing in business formats under 45-minute section time limits; (3) integrate knowledge from all three objective tests at this level. Post-exam kits from previous sittings are the single best revision resource.
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